Michael J. Roberts v. United States

How courts have described this case

Verbatim parenthetical descriptions written by other courts when citing this decision. Ranked by citation-network relevance.

• holding that the requirement that an “administrative claim must be either disallowed or not acted upon within six months after it was filed with the IRS” is deemed “[a] jurisdictional prerequisite[] to filing a tax refund suit”
• explaining that the Internal Revenue Code § 7422 imposes “jurisdictional prerequisites to filing a refund suit”
• explaining that I.R.C. § 7422 imposes “jurisdictional prerequisites to filing a refund suit”
• explaining that I.R.C. § 7422 imposes “jurisdictional prerequisites to filing a refund suit”
• explaining that I.R.C. § 7422 imposes “jurisdictional prerequisites to filing a refund suit”
• the limitations period of § 6532(a)(1) is jurisdictional

Source: CourtListener parenthetical corpus (CC0).